Haynes, Inc., obtained 100 percent of Turner Company's common stock on January 1, 2014, by issuing 10,100 shares of $10 par value common stock. Haynes's shares had a $15 per share fair value. On that date, Turner reported a net book value of $108,900. However, its equipment (with a five-year remaining life) was undervalued by $5,600 in the company's accounting records. Also, Turner had developed a customer list with an assessed value of $37,000, although no value had been recorded on Turner's books. The customer list had an estimated remaining useful life of 10 years.
The following figures come from the individual accounting records of these two companies as of December 31, 2014:
Haynes Turner
Revenues $ (629,000 ) $ (338,000 )
Expenses 454,000 182,000
Investment income Not given 0
Dividends declared 90,000 70,000

The following figures come from the individual accounting records of these two companies as of December 31, 2015:
Haynes Turner
Revenues $ (821,000 ) $ (407,000 )
Expenses 479,400 221,800
Investment income Not given 0
Dividends declared 100,000 60,000
Equipment 523,000 338,000
a. What balance does Haynes's Investment in Turner account show on December 31, 2015, when the equity method is applied?

b. What is the consolidated net income for the year ending December 31, 2015?

c-1. What is the consolidated equipment balance as of December 31, 2015?

d. Prepare entry *C for each of the following methods. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

partial equity method:
equity method: